Definition for : Merger
A merger consists in combining two or more companies, generally by Offering the Shareholders of one company securities of the other company in exchange for the surrender of their shares. Often called mergers, these business combinations are, however, almost always Acquisitions. Can take form of a Legal merger, Asset contribution, and Contribution of shares.
(See Chapters Chapter 43 Corporate governance and Chapter 44 Initial public offerings (IPOs) of the Vernimmen)
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